EPS Insights 2023

Since 2020, we saw number of companies utilise equity plans to reward their employees for their resilience during the pandemic induced lockdowns and downturn. We have observed and are pleased to report a number of companies have continued to offer new awards in 2023.

2023 has also seen sharp increases to inflation and interest rates that has adversely impacted the national wage growth; and once again to retain and reward employees, companies are utilising the employee equity plans as a key part of the remuneration mix.

Positive changes to the Employee share scheme legislation include bringing Class order exemptions under the Corporations act and removing of Cessation of employment as a taxing has been well received by employees and employers.

This year, Salary Sacrifice Employee Incentive Plans and Employee Share Match Plans are the focus of our insights report. These insights include plan trends and how companies have utilised the features of these plans as a tool to retain, motivate and reward their employees.

These insights are based on our clients' plans and implemented by Link Group’s Equity Plan Solutions (EPS) team. It builds on the previous year's research and brings new insights into the operation of the salary sacrifice Broad-Based Plans.

Read our 2023 EPS Insights below.